Wysokość udziałów jednostek samorządu terytorialnego we wpływach z podatków dochodowych

  1. Przemysław Pest

Abstract

THE LEVEL OF SHARES OF LOCAL GOVERNMENT UNITS FROM INCOME TAXES

The article presents the influence of the percentage of shares and tax structure elements on the level of local government units income from shares. In the first part of the article the evolution of legal regulations of the percentages of shares in subsequent acts regulating the issues of the local government units income is presented. In the second part, the impact of the subject, the object, the tax base, tax deductions, exemptions and tax rates on the level of shares is presented.

Download article

This article

Przegląd Prawa i Administracji

97, 2014

Pages from 117 to 127

Other articles by author

Google Scholar

zamknij

Your cart (products: 0)

No products in cart

Your cart Checkout